Deeming of export product: television sets of different sizes are treated as a single export product under the customs amendment. An amendment inserts a proviso in the Explanation to clause (iii) after sub-clause (a) of the existing notification, providing that television sets of different sizes and specifications shall be deemed to be a single export product, thereby aggregating distinct television variants for application of the export exemption under the notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deeming of export product: television sets of different sizes are treated as a single export product under the customs amendment.
An amendment inserts a proviso in the Explanation to clause (iii) after sub-clause (a) of the existing notification, providing that television sets of different sizes and specifications shall be deemed to be a single export product, thereby aggregating distinct television variants for application of the export exemption under the notification.
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